-27%

A Practical Approach to TAXATION AND ACCOUNTING OF CHARITABLE TRUSTS, NGOs & NPOs

Original price was: ₹3,195.00.Current price is: ₹2,332.00.

Book Details
Title A Practical Approach to TAXATION AND ACCOUNTING OF CHARITABLE TRUSTS, NGOs & NPOs
ISBN 978-93-94163-57-7
Edition 10th edn., 2024
Pages 1544
Authors CA. (Dr.) N. Suresh
Publisher Bharat Publishers
(Flat 27% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-APATAAOCTNANP Categories: , , , ,

Description

Order “A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs,” 10th edition (2024) by CA (Dr.) N. Suresh. This comprehensive 1,544-page guide, published by Bharat Publishers, provides practical insights into the taxation and accounting processes for charitable organizations. Available now with a flat 27% discount for a limited period and free shipping. Get your copy today using ISBN 978-93-94163-57-7 to stay updated on compliance for trusts and NGOs.

Chapter Number Description Page Number
Bharat? 5
Preface to the Tenth Edition 7
About the Author 9
About the experts who have contributed to the book 10
Chapter 1 Significant Role of NGOs and NPOs in India 1
Chapter 2 Applicability of Sections 60 to 63 — Transfer of Income without Transfer of Assets 4
Chapter 3 Charity 9
Chapter 4 Charitable Purpose 16
Chapter 5 Relief of the Poor 30
Chapter 6 Education and Medical Relief 37
Chapter 7 Advancement of any other General Public Utility 61
Chapter 8 Proviso to Section 2(15) — Restriction on Trade, Business, Commerce 90
Chapter 9 Basics on Formation of Trust or Society or Section 8 Company 122
Chapter 10 Formation of a Trust 125
Chapter 11 Formation of a Society 144
Chapter 12 Formation of Section 8 Companies 149
Chapter 13 Conditions for Applicability of Sections 11 and 12 170
Chapter 14 Registration of Trusts under section 12A 180
Chapter 15 Procedure for Registration of Trust or Institution under section 12AB 229
Chapter 16 Breach of Trust 291
Chapter 17 Rectification or Amendment of Trust Deed 298
Chapter 18 Limbs of section 11 310
Chapter 19 Trust Property 322
Chapter 20 Legal Obligation — Trust includes Legal Obligation 325
Chapter 21 Income of Charitable or Religious Trusts or Institutions 322
Chapter 22 Application of Income 344
Chapter 23 Prescribed Mode of Investment [Section 11(5)] 367
Chapter 24 Accumulation of Income 379
Chapter 25 Filing of Form 9A and Form 10 411
Chapter 26 Depreciation 440
Chapter 27 Consequences of Failure under section 11(1B), 11(3) and 11(3A) 450
Chapter 28 Overview of Forfeiture of Exemption 457
Chapte 29 Person Specified under section 13(3) 461
Chapter 30 Forfeiture of Exemption-I 470
Chapter 31 Forfeiture of Exemptions-II, Failure to Invest in a Mode Specified 481
Chapter 32 Forfeiture of Exemption-III, Income or Property of the Trust Applied for Specified Personss 478
Chapter 32 Deemed Restricted User [Section 13(2)(a)–13(2)(h)] 511
Chapter 34 Voluntary Donations 531
Chapter 35 Voluntary Contributions (Donations) — Corpus Donations 546
Chapter 36 Voluntary Contribution — Anonymous Donation 576
Chapter 37 Business Held under Trust — Section 11(4) 592
Chapter 38 Exemption of Business Income under section 11(4A) 601
Chapter 39 Section 80G: Donations 628
Chapter 40 Donations for Eligible Projects or Schemes 687
Chapter 41 Inter – Charity Donations 700
Chapter 42 Identity of Donor 712
Chapter 43 Capital Gains of Charitable or Religious Trusts or Institutions 716
Chapter 44 Case Studies in Computation of Capital Gains 739
Chapter 45 Books of Account, Basis of Accounting and Accounting Aspects 746
Chapter 46 Accounting Standards Applicable to NPOs, NGOs, Charitable Trusts or Institutions 805
Chapter 47 Audit of Accounts of Charitable Trusts or Institutions 817
Chapter 48 Permanent Account Number 886
Chapter 49 Tax Deduction Account Number 892
Chapter 50 Filing Return of Income 904
Chapter 51 Assessment of Charitable Trusts or Institutions 913
Chapter 52 Principle of Mutuality 945
Chapter 53 Assessment of AOP/BOI 957
Chapter 54 Taxation of Charitable or Religious Trusts or Institutions 984
Chapter 55 Accreted Income-tax on Charitable Trust or Institution when it Ceases to Exist 999
Chapter 56 Surplus is a Bar to Claim Exemption for Charitable or Religious Trust or Institution under Income Tax Act, 1961? 1016
Chapter 57 Capitation Fees 1029
Chapter 58 How to Compute Income of Charitable or Religious Trusts or Institutions 1050
Chapter 59 Set Off and Carry Forward of Losses 1071
Chapter 60 Wealth Tax Act, 1957, Relating to Charitable Trusts or Institutions 1083
Chapter 61 Income of University or Other Educational Institutions under Section 10(23C) 1102
Chapter 62 Income of Hospital or other Institutions under section 10(23C) 1150
Chapter 63 Requirements as per Provisos to Section 10(23C) Applicable to Educational and Medical Institutions 1167
Chapter 64 Excluded Income and Agricultural Income 1236
Chapter 65 Project Grants, Grants-in-Aid – Accounting and Disclosures 1242
Chapter 66 Corporate Governance 1252
Chapter 67 Meetings and Resolutions 1256
Chapter 68 Foreign Trust and Activities in India 1262
Chapter 69 Foreign Trust and International Activity 1274
Chapter 70 Liaison and Branch Office of Foreign Trust or Institution – Activities in India 1281
Chapter 71 Important CBDT Circulars 1316
Chapter 72 Prevention of Money Laundering Act, 2002 (PMLA) 1352
Chapter 73 Specimen of Trust Deed 1356
Chapter 74 Specimen of Memorandum and Bye-Laws of Society 1360
Chapter 75 Specimen of Memorandum and Articles of Association of Section 8 Company 1366
Chapter 76 Goods & Services Tax Applicability to Charitable Trusts or Institutions 1388
Chapter 77 Corporate Social Responsibility 1399

Additional information

Publisher

Bharat

Reviews

There are no reviews yet.


Be the first to review “A Practical Approach to TAXATION AND ACCOUNTING OF CHARITABLE TRUSTS, NGOs & NPOs”